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货币资金是单位内部流动性最强的资产,包括现金、银行存款及其他货币资金。货币资金的管理贯穿乡镇财政经济活动的全过程,是支持政府运转的“血液”。因此,针对目前乡镇财政建设中资金管理所存在的问题,建立健全货币资金内部控制制度,规范乡镇财政资金管理运作机制,对加强乡镇财政建设和保障乡镇基层政权正常运转具有重要意义。
Monetary funds are the most liquid assets within the unit, including cash, bank deposits and other monetary funds. The management of monetary funds runs through the whole process of financial and economic activities of the township and is “blood” supporting the government’s operation. Therefore, in view of the problems existing in the fund management of township financial construction at present, establishing and perfecting the internal control system of monetary funds and standardizing the operating mechanism of township financial funds are of great significance to strengthening the township financial construction and guaranteeing the normal operation of township grass-roots political power.